DELETE FROM ITEM
WHERE 
    ITEM.STOCK_MANAGEMENT_TYPE = 1
    AND (
        ITEM.ITEM_CODE NOT IN (SELECT ITEM_CODE FROM STOCK) OR
        EXISTS (
            SELECT * FROM STOCK AS S
            WHERE S.ITEM_CODE = ITEM.ITEM_CODE
            AND S.LAST_DELIVERY_DATE < "2023-01-01"
            AND S.ACTUAL_AMT = 0
        )
    );